我国政府自1981年开始恢复发行国债以来,国债规模不断扩大,1994年首次突破千亿大关,1995年高达1537亿元。国债发行规模的趋势,引起了社会各界普遍的关注。 一、中国国债具有重大的历史与现实意义 现代社会的任何国家都在发行国债,其目的是促进国民经济的健康发展。在中国,国债的作用与意义尤为重大。 1.国债是支持改革、弥补赤字的主要手段。中国经济改革的深入,基本上是以财政的“减税让利”为代价的,这势必造成财政赤字 Since the government of our country started to resume the issuance of treasury bonds in 1981, the scale of treasury bonds has been constantly expanding. In 1994, it exceeded the billions mark for the first time in 1994 and reached 153.7 billion yuan in 1995. The trend of treasury bonds issuance has aroused widespread public concern. First, China’s treasury bonds are of great historical and practical significance. Any country in modern society is issuing treasury bonds for the purpose of promoting the healthy development of the national economy. In China, the role and significance of government bonds is particularly significant. 1. National debt is the main means of supporting the reform and making up the deficit. The deepening of China’s economic reform has basically come at the expense of “tax relief and profit sharing” of the government, which will inevitably result in a fiscal deficit